For each of the following independent scenarios, identify at least one qualitative factor that should be considered before making the decision.

a. A company sells three types of computers (laptops, desktops, and palmtops), all of which are profitable. The company faces a machine-hour bottleneck and plans to eliminate the palmtop product because it has the lowest contribution margin per machine hour.

b. A company plans to drop an unprofitable customer.

c. A maker of high-end stereo equipment would like to shut down its manufacturing facility and outsource production.